List of Courses

MAcct Fundamentals

NOTES: 
1.  Must earn a  C or better,  but an overall  GPA of 3.0  or better is  required
     for these 8 classes.
2.  One 400-level accounting fundamentals course can be taken for graduate
     credit after admission to the MAcct.

U ACCT 310 Accounting Information Systems, 3 cr.
Prereq., BADM 270, 202, and junior standing in Business. Focus on manual and computer accounting systems, including understanding internal control and security issues. Topics include database and spreadsheet applications, using Internet resources, and current technology advances.

U ACCT 311 Intermediate Accounting I, 3 cr.
Prereq., junior standing in Business, BADM 201 and 202 or consent of instructor. Topics include concepts in financial accounting, the accounting cycle, time value of money, assets and related income statement accounts.

U ACCT 312 Intermediate Accounting II, 3 cr.
Prereq., junior standing in Business, ACCT 311(ACCT 310 may be taken concurrently with ACCT 312), or consent of instructor. Continuation of ACCT 311. Topics include concepts in financial accounting, coverage of the liability and equity side of the balance sheet, the cash flow statement, and several special financial accounting topics.

UG ACCT 321/421 Cost Management I, 3 cr.
Prereq., junior standing in Business; BADM 201 and 202 or consent of instructor. Development and application of cost systems. Analysis of cost behavior and use of cost information by management.

U ACCT 313/413 Advanced Accounting Topics, 3 cr.
Prereq., junior standing in Business; ACCT 311 or consent of instructor. Application of accounting principles to partnerships, foreign currency transactions and translations, accounting for income taxes, post-retirement benefits, accounting changes and other accounting topics.

UG ACCT 431 Income Tax, 3 cr.
Prereq., junior standing in Business, ACCT 312 or consent of instructor. The application of the federal income tax law to determine income, deductions and losses. Special topics include property transactions.

UG ACCT 441 Auditing, 3 cr.
Prereq., junior standing in Business, ACCT 312 or consent of instructor. Introduction to auditing with emphasis on the independent audit of financial statements. Coverage includes professional standards, ethics, audit risk, evidence, internal controls, procedures, opinions, operational and compliance auditing.

UG ACCT 451 Non-Profit Accounting, 3 cr.
Prereq., junior standing in Business and ACCT 312 or consent of instructor. Principles of accounting and financial reporting for governmental units, hospitals, the federal government, and other non-profit organizations.

MAcct Professional Program

G ACCT 611 Consolidated Financial Statements, 2 cr.
Prereq., cumulative GPA of 3.0 or better in all accounting fundamental courses taken to date, business core, accounting core and graduate student in Business or consent of accounting graduate director. The equity method of accounting for investments, accounting for acquisitions, non-controlling interest, inter-company transfers, inter-company debt and other consolidated issues.

G ACCT 615 Accounting Theory, 3 cr.
Prereq., cumulative GPA of 3.0 or better in all accounting fundamental courses taken to date, business core, accounting core and graduate student in Business or consent of accounting graduate director. A critical analysis of the concepts underlying the development and application of financial accounting in the United States. Coverage of current accounting standards as well as other current topics in financial accounting.

G ACCT 631 Advanced Tax, 3 cr.
Prereq., cumulative CPA of 3.0 or better in all accounting fundamental courses taken to date, ACCT 431, and graduate student in Business or consent of accounting graduate director. The application of the federal income tax law to corporations and partnerships, and special problems associated with taxation of trusts, estates and gifts.

G ACCT 641 Advanced Auditing, 3 cr.
Prereq., cumulative GPA of 3.0 or better in all accounting fundamental courses taken to date, ACCT 441, and graduate student in Business or consent of accounting graduate director. Research cases in auditing and coverage of contemporary topics in auditing, typically including attestation standards, other reports and services, legal and ethical environment, and fraud detection.

G ACCT 655/656 Technology Perspective, 1-2 cr.
Prereq., graduate student in business or consent of MAcct director. Selected topics addressing contemporary issues in information technology, emphasizing its use in business organizations. Topics vary, depending on technology trends and developments.

G ACCT 661 Accounting, Law and Ethics, 3 cr.
Prereq., cumulative GPA of 3.0 or better in all accounting fundamental courses taken to date, business core, and graduate student in Business or consent of accounting graduate director. Legal issues from the common law and appropriate statutes applicable to the public practice of accounting. The professional responsibilities and ethics of a practicing CPA.

G ACCT 675 Contemporary Accounting Problems, 4 cr.
Offered Spring or Summer.  Prereq. Must be completed with a cumulative GPA of 3.0 or better in all accounting fundamental courses; student must be in good academic standing; ACCT 611, 615, 631, 641, and 661. Integration of accounting theory and practice. Primarily for the student preparing to take the uniform CPA examination. Graded only on pass/not pass basis.

G ACCT 694 Seminar, 3 cr.
(R-15) Can be offered any term. Prereq., graduate student in business or consent of MAcct director. Selected topics in accounting.

G ACCT 696 Independent Study, 1-9 cr.
Prereq., MAcct student and consent of instructor. Directed study of individual or small groups of students in topics not available in scheduled classes.

G ACCT 698 Internship, 1-6 cr.
Prereq., MAcct student, consent of MAcct director and consent of Internship Director. Placements with private, public or governmental organizations for practical training. Written reports required.

G ACCT 699 Thesis, 1-6 cr.
Prereq., MAcct student.